CContontrriibutbutiionsons  An eligible plan maintained by a state or political subdivision of a state, or an agency or instrumentality of a state or political subdivision of a state under IRS Section 457(b)  An Individual Retirement Account (IRA) described in IRS Section 408(a) or 408(b)  A traditional or conduit IRA If you have a Rollover Pre-Tax Contribution account with TRF My Choice Plan account, INPRS must keep the DC and Rollover Pre-Tax accounts separate. IRS guidelines require that the rollover be completed no later than 60 days after the date on the distribution check. Any amounts that are not rolled over within 60 days will not qualify for tax-free rollover treatment unless a waiver has been obtained from the IRS (see the IRS website for information about waivers). Consult a tax professional to answer tax-related questions. You may change investment elections on your Rollover Pre-Tax Contribution account. You have the right to transfer or allocate the balances. For more information about investment options regarding rollover funds, see the Investment Options chapter of this handbook. For additional information regarding the process to roll over funds from another qualified plan, see the Rollover Savings Account from an Outside Account form located on the INPRS website. 3.3.1 Voluntary Withdrawal of Rollover Pre-Tax Contribution Funds Per IC 5-10.4-8-15, you may make a lump sum or partial withdrawal of your Rollover Pre-Tax Contribution balance at any time by contacting INPRS. 3.4 Quarterly Member Statement Each quarter, you should receive a statement about your DC account. The total includes any investment gains or losses and any administrative fees. If you have an RSA, it will be included on the Quarterly Member Statement. Your statement will be posted online and mailed to you. To elect to not have a paper statement mailed to your home, log on to your member account, go to the My Profile link and select Communications Preferences. If you have retired or withdrawn the funds in your account and no longer have a balance, you will not receive quarterly member statements. 3.5 Vested Status In Member Contributions You are always 100% vested in any rollover contributions made. 3.6 Vested Status In Employer Share Vested status in the Plan is based on full years of participation. Partial years of participation are not prorated for credit. Vesting in the value of the variable employer share contributions varies by length of participation in the Plan and only applies to the DC account, not the Rollover Pre-Tax Contribution account. 3.6.1 Vesting Schedule The table below shows the vesting schedule for TRF My Choice. TRF My Choice: Retirement Savings Plan Member Page 11 of 30 Handbook Effective: 07/01/2024